The Entry to Record the Expiration of Program Restrictions Includes

question 50

Multiple Choice

The entry to record the expiration of program restrictions includes which of the following?

• A) Debit Reclassification from Temporarily Restricted Net Assets.
• B) Credit Performance Expense.
• C) Debit Reclassification to Unrestricted Net Assets.
• D) Credit Reclassification from Temporarily Restricted Net Assets.

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Definitions:

Hepatic Duct

A duct in the liver that transports bile from the liver to the gallbladder and duodenum.

Common Bile Duct

The duct that conveys bile from the liver and the gallbladder to the duodenum.

Hepatic Portal

Referring to the hepatic portal vein, a blood vessel that carries blood from the gastrointestinal tract and spleen to the liver.